https://www.taxtmi.com/caselaws?id=216898 The Revenue's appeal under Section 35(G) of the Central Excise Act, 1944 against the Tribunal's Order was dismissed. The case involved a dispute over the determination of value for duty payment on goods cleared through consignment agents. The Tribunal upheld the Appellate Authority's decision, highlighting that penalty under Rule 25 is subject to Section 11AC, requiring elements like fraud for imposition. The appeal was denied at the admission stage, emphasizing the necessity of meeting fraud or contravention requirements for penalty imposition under Rule 25 or Section 11AC. en-us Thu, 04 Aug 2011 00:00:00 +0530 Fri, 07 Sep 2012 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216898 The Revenue's appeal under Section 35(G) of the Central Excise Act, 1944 against the Tribunal's Order was dismissed. The case involved a dispute over the determination of value for duty payment on goods cleared through consignment agents. The Tribunal upheld the Appellate Authority's decision, highlighting that penalty under Rule 25 is subject to Section 11AC, requiring elements like fraud for imposition. The appeal was denied at the admission stage, emphasizing the necessity of meeting fraud or contravention requirements for penalty imposition under Rule 25 or Section 11AC. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216898